PERSPECTIVES FOR THE DEVELOPMENT OF ONLINE PROCESSING INDICATORS OF FINANCIAL AND TAX REPORTING IN HOLDING COMPANIES IN CONDITIONS OF INFORMATION-DIGITAL SPACE
The purpose of this study is to identify the basic prerequisites and conceptual trends in optimizing the electronic collection, processing, storage, transfer and use of data from financial, managerial and tax accounting holdings. The results of the study of the current state of accounting software systems in holdings made it possible to uncover contradictions between the existing technologies for generating reporting data and requirements of the digital economy. The analysis of the structure of intercompany electronic exchange of documents showed that the sector of enterprises under study is promising for the introduction of “intellectual digitization” and a system of consolidation of business processes, finance and controlling.
Keywords: holding companies, information technologies, accounting, corporate reporting, electronic document management, digitalization, country factor.
Highlights:
♦ the main factors that form the current trends in the development of electronic processing of corporate reporting in holdings are identified;
♦ the assessment of the information and technical system (IT system) adaptability in the processing of information and the formation of reporting data to requirements of legislation in connection with the de-fogging of holdings is carried out;
♦ the development vectors of IT-systems are predicted on the basis of their integration, optimal correspondence to business needs and changes in the regulatory framework.
Elena S. Potokina, a post-graduate student, Samara State University of Economics.